- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Karnataka Govt states annual turnover statement to be filed u/s 31 of Karnataka VAT Act applicable from FY 2013-14 onwards; Directs VAT officers to insist on filing of such statement only after finalisation and publication of Karnataka VAT (Amendment) Rules, 2014 (to be issued shortly) within such period as may be prescribed thereunder
KVAT Circular No. 05/2014-15 dated May 23rd, 2014
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